IFRAMES DESIGN IN HEALTH SECTOR BLUD: ASSET AND INVENTORY SYSTEM

Satrio Wicaksono Prakoso,Machmudin Eka Prasetya

doi:10.47312/aar.v4i01.220

Abstract

This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Framework for the Application of Systems Thinking (FAST) as a method for systems development popularized by Whitten and Bentley (2007). This study uses a case study approach with the triangulation method, where the qualitative data as primary data by conducting interviews and observations. Unit of analysis in this study is the BLUD responsible for asset management. Currently, the existing asset information systems only record fixed assets and not connected to the financial reporting system. Assets and inventories information need to move manually by re-inputting the value to prepare financial statements. The result of this research is a design of asset information system to enhance internal control.Keywords: Assets, Information Systems, Internal Control Systems

Highlights

Recording assets is one of the essential factors for an agency to carry out its operations
The findings show that the current recording system is still not optimal which can lead to inconsistencies in recording assets and inventories
One suggestion proposed in this study is to develop a system for recording assets so that they can be matched with the physical conditions of assets in the field

Summary

Introduction

Recording assets is one of the essential factors for an agency to carry out its operations. Good asset management can improve organizational performance in achieving its objectives effectively and efficiently; special attention needs to be given. This is because in general, assets have a price that is not cheap and has a long useful life. According to Ministry of Home Affairs Regulation (2007), Regional Public Service Agency (BLUD) reports its assets to the Regional Government in the form of a Goods Inventory Card Report (KIB). It has been noted that since 1980, the DKI Provincial Government has lost assets of an area of 19.7 hectares (Tempo, 2017). The government cannot show evidence in the form of original certificates when facing disputes in court (Tempo, 2017)

Objectives

Methods

Results

Conclusion